A project coordinated by LFMI. Through this project we aspire to advance the liberal agenda in the EU decision-making process and to give an organized voice to liberal solutions by submitting rigorous analysis and responses to some key areas of public policy of the European Union. By pooling together the expert and advocacy capacities of the liberal-mined think-tanks in the 4Liberty network, we seek to multiply the outreach, visibility and impact of these groups in driving liberal policies in the EU agenda.

Unified tax rules can hardly contribute to trade liberalisation. A diversity of tax systems is not a roadblock for free trade. Quite the opposite, differences in tax systems might serve as a stimulus to trade. Taxes constitute a significant share of costs and a large share of the price of factors of production, labour in particular.

It is estimated that even though the sharing-economy now contributes only EUR 28 billion to the EU economy per year it can grow to up to EUR 572 billion per year. In order to use as much potential as possible, both the EU and its Member States have to implement a regulatory model that is flexible and applicable to different business models.

Although many agree that tax competition is a healthy and natural economic process that drives economies, the EC now sees tax harmonization as an essential factor for the functioning of the single market. Together with the CCCTB initiative, the ATA Directive could be seen as a first step toward this harmonisation.

The article analyses the present state of regulation of accommodation and taxi services in Slovakia. We then briefly describe the arrival of sharing economy platforms such as Uber and Airbnb into Slovakia. We present our recommendations for changes in the public regulations.

Some old Member States request the principle of “equal pay for equal work in the same place”, meaning that posted workers would not receive lower pay than the minimum wage of the recipient country. During the discussion accusations of social dumping by new Member States with regard to old Member States surfaced.

Tax rates are a political decision with fiscal impacts. And despite the fact that all voters are influenced by taxes, at least voters who have a strong opinion on the issue of excise duties (e.g. alcohol, tobacco, etc.) affect the election outcome.

To better understand the need for a change in policy, this article first provides a brief overview of the current legislation and its implementation in member states and then looks at how current proposals for new minimum rates were formed. Finally, it evaluates whether increasing taxes on alcohol is the best course of action.

Let’s be honest. Governments remember deregulation in their talks with businesses or during election campaigns. But they do not pay nearly as much attention to deregulation as they do to expanding regulatory obligations, increasing taxes, or telling people how to behave.

The “green mechanism”, which will become actually effective on 1 January 2016, should work. No sooner than next year we shall see, though, whether it will function effectively and meet the expectations of the majority of players.

Cash payment restrictions would increase individual and corporate expenses and would cause payment inconveniences. How would one be expected to make larger payments at weekends when interbank transfers are not made? A forced „banking“ of cash reduces competition among payments methods.